Charitable deduction eligibility: designation of a temple as a historical place for section 80G purposes.
The Central Government, invoking the power under clause of sub section (2) of section 80G of the Income tax Act, 1961, notified Sri Parimala Renganathar Temple, Thiruvindalur, Mayiladuthurai, Tamil Nadu, by Notification No. S.O.1345 dated 18 4 1991 as a place of historical importance throughout the State of Tamil Nadu for the purposes of that section.

Tax exemption under section 10(23C)(iv) granted subject to exclusive application of income and investment restrictions.
Notification under section 10(23C)(iv) nominates Wildlife Association of South India for income-tax exemption subject to conditions: apply or accumulate income wholly and exclusively to its objects; invest funds only in permitted modes (except certain retained voluntary contributions); and exclude business profits unless incidental to objectives with separate books maintained.

Tax exemption notification under section 10(23C)(iv): status granted subject to application, investment, and accounting conditions.
Notification under section 10(23C)(iv) notifies Rashtrotthana Parishat, Bangalore, for specified assessment years subject to conditions: income must be applied or accumulated wholly and exclusively to its objects; investments or deposits are restricted to forms permitted by section 11(5) except certain voluntary contributions preserved as tangible items; and profits and gains of business are excluded unless business is incidental and accounted for in separate books.

Charitable trust recognition secured, conditioned on exclusive application of income, restricted investment modes and segregated business accounts.
Government recognises Sree Padmanabhaswamy Temple Trust for tax purposes subject to conditions: income must be applied or accumulated solely for its objects; investments or deposits are permitted only in the statutory modes except for voluntary contributions retained in kind; and profits and gains of business are excluded unless incidental to the trust's objects with separate books maintained.

Research institution approval requires separate research accounts, annual returns to the scientific department, and audited accounts filed yearly.
Approval was granted to Bhartiya Vaidyak Samanvaya Samiti, Shri Ayurved Mahavidyalaya, Nagpur, as an Institution for research-related tax-deduction purposes, subject to conditions: maintain separate accounts for research funds; submit annual research activity returns to the Secretary, Department of Scientific and Industrial Research by 31 May; and file audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, DSIR, and the local Commissioner/Director by 30 June. Approval covers 1 April 1991-31 March 1992 and includes prescribed procedures for applying for renewal.

Tax exemption for HUDCO Scavenger Liberation Bonds specified; tax-free status conditional on holder registration with issuer.
Central Government designates a class of debt instruments as tax-exempt specified bonds under the income-tax provision and declares them eligible for exemption; the exemption is conditional on the bondholder registering his name and the holding with the issuing corporation.

Tax exemption for charitable fund granted subject to exclusive application of income and restricted investment and business conditions.
Notification designates Gujarat Chief Minister's Relief Fund as eligible under section 10(23C)(iv) for specified assessment years subject to conditions: the fund must apply or accumulate income wholly and exclusively to its objects; investments or deposits (except voluntary contributions retained in kind) must be only in the forms or modes permitted for charitable entities; and income that is business profit is excluded unless the business is incidental to objectives and separate books are maintained.

Tax exemption under section 10(23C)(iv) granted subject to exclusive application of income and investment conditions.
Notification designates Bharat Sevashram Sangha, Calcutta for the benefit of sub-clause (iv) of clause (23C) of section 10 for specified assessment years, conditional on applying or accumulating income wholly and exclusively to its objects, restricting investments to permitted forms (excluding certain voluntary contributions in kind), and excluding business profits unless incidental to objectives with separate books maintained.

Charitable institution exemption under section 10(23C)(v) granted, subject to income application, investment limits and business conditions.
Central Government notifies The Late Ervad D. B. Mehta's Zorastrain Anjuman Atash Adaran, Calcutta under section 10(23C)(v) for assessment years 1990-91 to 1992-93, subject to conditions: income must be applied or accumulated exclusively for the institution's objects; funds (except voluntary contributions retained as jewellery, furniture, etc.) must be invested only in forms specified in section 11(5); and the notification excludes business profits unless the business is incidental to the objectives and separate books of account are maintained.

Tax exemption notification confirms charitable trust recognition, requiring exclusive application of income and permitted investments.
Notification recognizes Indian People's Natural Calamities Trust for tax exemption under sub-clause (iv) of clause (23C) of section 10 for specified assessment years, subject to conditions: the trust must apply or accumulate income solely for its objects; invest or deposit funds only in modes permitted by section 11(5) (with an exception for voluntary contributions retained as jewellery, furniture, etc.); and business income is excluded unless incidental to the trust's objectives and accounted for in separate books.

Charitable exemption recognition under section 10(23C)(iv) constrained by investment, application, and business income conditions notification
Notification under section 10(23C)(iv) recognizes Sri Ramkrishna Ashram for specified assessment years subject to conditions: income must be applied or accumulated wholly and exclusively for the institution's objects; investments or deposits (excluding voluntary contributions in kind) are permitted only in forms specified by law; and business income is excluded unless incidental to the objectives and accounted for in separate books.

Tax exemption under section 10(23): conditional notification grants exemption to a cricket association subject to application and investment rules.
Notification under section 10(23) grants the Coimbatore District Cricket Association conditional exemption for specified assessment years, requiring that income be applied or accumulated solely for the association's objects as governed by section 11 rules; investments be made only in permitted forms (excluding certain voluntary contributions retained as specified articles); income not be distributed to members except as grants to affiliated bodies; and business income be excluded from the exemption unless incidental to objectives with separate books maintained.

Tax exemption under Section 10(23) conditioned on exclusive application of income and restricted investment and distribution practices.
Notification grants tax-exempt status to Panjim Gymkhana subject to conditions: income must be applied or accumulated in accordance with statutory application and accumulation rules and devoted wholly and exclusively to its objects; investments and deposits are restricted to permitted forms, with a specified exception for voluntary contributions maintained in tangible forms; distribution to members is prohibited except grants to affiliated bodies; business income is excluded unless incidental and separately accounted for.

Specification of IDBI bonds requires transferee to notify issuer by registered post to secure proviso benefit on transfer.
The Central Government specifies the IDBI Fifty-eighth Series bonds as eligible under the proviso to the Income tax Act provision governing tax treatment of security transfers. Transfers by endorsement or delivery qualify for the proviso benefit only if the transferee notifies the Industrial Development Bank of India by registered post within sixty days of the transfer.

Approval for scientific research institution status imposes separate research accounts, annual reporting, and audited account submission requirements.
Approval is granted to the Centre for Policy Research as an Institution under clause (ii) of sub section (1) of section 35, conditioned on maintaining a separate account for research receipts, furnishing annual returns of research activities to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director General of Income tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the Commissioner/Director of Income tax (Exemptions) having jurisdiction, by 30th June each year.

Research exemption approval requires separate research accounts, annual returns, and audited accounts submission under compliance rules.
Approval is granted to Charutur Arogya Mandal Medical Research Society as an Institution for purposes of section 35(1)(ii) of the Income-tax Act, subject to maintaining separate accounts for scientific research, furnishing annual returns of research activities to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to the Director-General (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the relevant Commissioner/Director of Income-tax (Exemptions) by 30th June. The approval is effective from 1 April 1990 to 31 March 1991 and extension applications must be made in advance as prescribed.

Approval under section 35(1)(iii) grants institutional research exemption subject to separate accounts and annual reporting requirements.
Approval is granted to the Indian Statistical Institute, Calcutta, as an Institution for purposes of section 35(1)(iii) of the Income-tax Act, subject to maintaining a separate account for research funds, furnishing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to tax and research authorities by 30 June; the approval is effective from 8 February 1990 to 31 March 1991 and includes guidance on applying for extension through the local tax authority and directly to the Department of Scientific and Industrial Research.

Research institution approval under section 35(1)(ii) requires separate research accounts and annual audited submissions.
Mahyco Research Foundations is approved as an Institution under clause (ii) of sub section (1) of section 35 of the Income tax Act, conditional on maintaining separate accounts for scientific research, furnishing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director General (Exemptions), the Secretary, and the local Commissioner/Director of Income tax (Exemptions) by 30 June; approval covers 1 April 1990 to 31 March 1991 and sets out procedures for extension.

Research institution approval under section 35(1)(ii) requires segregated accounts, annual returns and audited accounts by specified deadlines.
Approval under section 35(1)(ii) is granted to the Indian Council of Medical Research as an Institution subject to maintaining separate accounts for research, furnishing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director General of Income tax (Exemptions), the Secretary, and the Commissioner/Director of Income tax (Exemptions) by 30 June. The approval covers 1 April 1989 to 31 March 1991 and includes instructions for applying for extension.

Research approval grants institutional tax exemption subject to separate accounting, annual audited accounts and returns.
Spic Science Foundation, Madras is approved as an institution for the tax provision on research expenditure, on condition that it maintains a separate account for research receipts, files annual scientific-activity returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submits audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, DSIR, and the relevant Commissioner/Director of Income-tax (Exemptions) by 30 June; the approval runs from 1 April 1990 to 31 March 1993 and an extension application should be made through prescribed channels before expiry.